Sheldon R. Smith

Utah Valley University - Department of Accounting

Associate Professor

800 West University Parkway

Orem, UT 84058

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 22,689

SSRN RANKINGS

Top 22,689

in Total Papers Downloads

2,175

SSRN CITATIONS
Rank 14,905

SSRN RANKINGS

Top 14,905

in Total Papers Citations

34

CROSSREF CITATIONS

27

Scholarly Papers (19)

1.

Ethics, Tax Evasion and Religion: A Survey of Opinion of Members of the Church of Jesus Christ of Latter-Day Saints

Andreas School of Business Working Paper
Number of pages: 23 Posted: 04 Oct 2006
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 458 (64,501)
Citation 33

Abstract:

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tax evasion, ethics, Mormon, gender, religion

2.

Ethics and Tax Evasion: A Comparative Study of Accounting and Business Student Opinion in Utah

Andreas School of Business Working Paper
Number of pages: 11 Posted: 01 Nov 2006
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 317 (98,879)
Citation 4

Abstract:

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ethics, tax evasion, Utah, accounting students, business students

3.

Ethics, Tax Evasion, Gender and Age: An Empirical Study of Utah Opinion

Number of pages: 23 Posted: 14 Jan 2007
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 264 (120,297)
Citation 7

Abstract:

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ethics, tax evasion, gender, age, Utah

4.

Ethics, Tax Evasion and Gender: Empirical Studies of Opinion in Utah and 14 Countries in the Western Hemisphere

Number of pages: 21 Posted: 28 Jan 2007
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 187 (167,940)
Citation 2

Abstract:

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ethics, tax evasion, gender, western hemisphere, Utah, Latin America

5.

Ethics, Tax Evasion and Age: Empirical Studies of Opinion in Utah and 14 Countries in the Western Hemisphere

Number of pages: 19 Posted: 30 Jan 2007
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 135 (221,400)
Citation 3

Abstract:

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ethics, tax evasion, age, Utah, Western hemisphere, Latin America

6.

Opinions on the Ethics of Tax Evasion: A Comparative Study of Utah and New Jersey

Number of pages: 23 Posted: 09 Apr 2008
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 129 (229,358)
Citation 4

Abstract:

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ethics, tax evasion, Utah, New Jersey

7.

Ethics and Tax Evasion: A Comparative Study of Utah and Florida Opinion

Number of pages: 23 Posted: 11 May 2008
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 125 (234,954)
Citation 11

Abstract:

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ethics, tax evasion, Florida, Utah

8.

The Ethics of Tax Evasion: An Empirical Study of Utah Opinion

Andreas School of Business Working Paper
Number of pages: 19 Posted: 04 Oct 2006
Robert W. McGee and Sheldon R. Smith
Fayetteville State University - Department of Accounting and Utah Valley University - Department of Accounting
Downloads 123 (237,779)
Citation 8

Abstract:

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tax evasion, ethics, Utah, Mormon, gender

9.

Dependent Care Tax Benefits: Ethical Issues in Taxation

Journal of Accounting, Ethics and Public Policy, Vol. 10, No. 1, 2009
Number of pages: 24 Posted: 03 Jan 2010
Sheldon R. Smith, Lynn R. Smith and Katherine D. Black
Utah Valley University - Department of Accounting, affiliation not provided to SSRN and Utah Valley University
Downloads 119 (243,739)

Abstract:

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tax, credits

10.

Partnership Accounting and Taxation: A Disconnect

Western Decision Sciences, Forthcoming
Number of pages: 46 Posted: 01 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 91 (292,705)

Abstract:

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Partnerships, Accounting

11.

Ethics in Tax Legislation: The Case for Low-Income Taxpayers

Tax Notes, No. 7, 2008
Number of pages: 16 Posted: 01 Jan 2010
Sheldon R. Smith, Katherine D. Black and Lynn R. Smith
Utah Valley University - Department of Accounting, Utah Valley University and affiliation not provided to SSRN
Downloads 61 (367,434)

Abstract:

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Tax, Ethics

12.

The Refundable Child Tax Credit: Now You See it, Now You Don't

Tax Notes, December 2006
Number of pages: 17 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 53 (392,847)

Abstract:

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Child Tax Credit

13.

Ethics in Federal Income Tax Legislation: Expectations vs. Reality for Low-Income Taxpayers

Journal of Accounting, Ethics and Public Policy, Vol. 10, No. 1, 2009
Number of pages: 24 Posted: 02 Jan 2010
Sheldon R. Smith, Lynn R. Smith and Katherine D. Black
Utah Valley University - Department of Accounting, affiliation not provided to SSRN and Utah Valley University
Downloads 42 (432,692)

Abstract:

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14.

Dependent Care Tax Benefits: A Sham and a Scam

Tax Notes, October 2006
Number of pages: 12 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 41 (436,632)

Abstract:

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15.

Dependant Care Tax Benefits a Second Look

Tax Notes, November 2007
Number of pages: 14 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 30 (485,402)

Abstract:

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tax, tax credits, dependent care

16.

The Tax Exclusion for Adopting Children with Special Needs

Tax Notes, Vol. 108, No. 9, August 22, 2005
Posted: 22 Aug 2005
Sheldon R. Smith
Utah Valley University - Department of Accounting

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17.

Current Adoption Tax Benefit Legislation

Tax Notes, Vol. 95, No. 7, May 13, 2002
Posted: 10 May 2002
Sheldon R. Smith
Utah Valley University - Department of Accounting

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18.

Adoption Tax Benefits: Policy Considerations

Tax Notes, Vol. 91, No. 7, May 14, 2001
Posted: 10 May 2001
Sheldon R. Smith
Utah Valley University - Department of Accounting

Abstract:

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19.

The Adoption Exclusion: Complications for Employees

Tax Notes, Vol. 90, No. 5, January 29, 2001
Posted: 24 Jan 2001
Sheldon R. Smith and Glade K. Tew
Utah Valley University - Department of Accounting and Brigham Young University Hawaii - School of Business

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